2020 (3) TMI 765

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he Respondent: Mr. Tarun Kumar, Authorised Representative ORDER PER ASHOK JINDAL: The appellants are in appeal against the impugned orders, wherein refund claims filed by them under Notification No. 102/2007- Cus dt. 14.09.2007 were rejected as time barred. 2. The facts of the case are that the appellants filed bills of entry on 09.01.2013 and 10.01.2013 which were finally assessed on 29.0....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ntry was communicated to the appellants on 10.01.2017 and the refund claim has been filed by the appellants on 24.04.2017 which is within one year from the date of communication date of finalization of bill of entry. The said order has been accepted by the Revenue. Therefore, the refund claim cannot be rejected as time barred against the bill of entry dt. 04.07.2012. 3.2 For the remaining bills ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nd claims within one year from the date of provisional assessment of bills of entry or from the date of payment of duty. 5. Heard the parties and considered the submissions. 6. On the basis of the records placed before me, I find that the date of communication of the finalization of the assessment of bills of entry are not in dispute and refund claims filed by the appellants are within time fr....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....of the CVD in terms of the notification dt. 1st August, 2008 read with Circular No. 23/2010-Customs dt. 29th July, 2010. b. where the goods are released on provisional assessment followed by the final assessment, the application seeking refund can be made within the period of one year or six months, as the case may be, of the final assessment as stipulated by Explanation II to Section 27 of the....